We have owned a property in Los Alcazares, Murcia since Dec, 2015. We did own a property in Almeria before this which we had for 15 years and I prepared our Modelo 210 (non-resident tax) for several years for that property, but have run into a problem this year. Upon looking at the internet to check calculations it seems that the goal posts have changed.
From AEAT: Applicable percentage: Accruals up to 31 December 2014 • - Buildings whose property register value has been reviewed or changed with effect from 1 January 1994: 1.1%. Other Buildings: 2%,
Accruals from 1 January 2015: Buildings whose rateable value has been reviewed or changed and has come into effect within the tax period or within the ten previous.periods: 1.1%. Other buildings: 2%,
It will make quite a difference on the amount of tax we pay and I am hoping someone can tell me how I can find out if the Los Alcazares area has had a review of ratable values (valor catastral) in the past 10 years so I know what percentage to apply?
We are in England at present so not able to go to Town Hall to ask.